Företags investeringsutgifter för datorprogram : en inkomstskatterättslig analys

• Main Author: Eklind, Anna
• Format: Others
• Language: Swedish
• Published: Linköpings universitet, Ekonomiska institutionen 2003
• Subjects: Law; tax law; computer soft ware; classification; investment costs; competion; RÄTTSVETENSKAP/JURIDIK; LAW/JURISPRUDENCE
• Online Access: http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1861

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure. My conclusion is that it is important to bring out the multiplicity and the comlpexity that marks the legal situation in question. In each specific case yet some situations can occure that I haven’t been close to border on. The income tax law classification of companies costs in computer software shall be descided with the very purpose of the specific investment in mind and as only parameter.